The British army's most senior woman officer is leaving her position - but she denies the decision has anything to do with reductions in the service's strength.

Brigadier Nicky Moffat, 49, is taking voluntary redundancy after 26 years. The Sunday Telegraph said she was understood to have become despondent at the severity of government cuts.

The newspaper said she was widely expected to become Britain's first female general and her departure has left many colleagues stunned.

In a statement released through the Ministry of Defence, Moffat said: "I am leaving the army after a fulfilling 26 years of service to my country, and have been privileged both to command and to work alongside officers and soldiers of the very highest quality. My decision to leave has nothing whatsoever to do with army 2020 cuts.

"I remain of the view that there is no better time for young women to join the army.

"The army offers the most extraordinary range of opportunities, training and skills. Women offer diversity of talent and perspective and are, in the words of the service chiefs, 'fundamental to the operational effectiveness of the army'.

"For my part, after a long and thoroughly rewarding career, I am looking forward to new challenges, utilising the wealth of experience that the military has afforded me. I will look back on the army and those with whom I have served with considerable respect and pride."

The brigadier is the armed forces' head of pay and strategic manning at the MoD, and her roles have included a spell as military private secretary to Geoff Hoon, the former defence secretary. She will leave in the next six months.

The newspaper said ministers were expected to announce changes on Thursday that will reduce the army's strength from around 100,000 soldiers to 82,000 by 2020.

It added that some historic battalions could disappear under the cuts.

An MoD spokesman said it was not confirmed that there would be an announcement on Thursday.

He added: "The traditions and heritage of the regimental system are hugely respected, and the secretary of state for defence has been clear that the regimental system is fundamental to British army fighting power. We are not going to change that.

"By 2020 the army will be restructured to become an integrated regular and reserve force of 120,000 personnel, but the reduction in the size of the regular army will not compromise the mission in Afghanistan.

"These are necessary changes due to the tough decisions which had to be made to tackle the multibillion-pound defence deficit inherited from the last government.

"Speculation of this nature only creates uncertainty for serving soldiers and their families."